Relief from business rates

Find out about the available relief from business rates and how to apply.

Small business rate relief

To qualify for the relief you must meet the following criteria:

you occupy only one business property in England and the rateable value of that property is less than £15,000 (although businesses in receipt of the relief can keep it for an additional year if they take on an additional property that would previously have caused them to lose it)

you occupy a main property with a rateable value of less than £15,000 but also occupy other properties (including any car parking spaces) each with rateable values values under £2,900 and the total rateable value of all them does not exceed £19,999. Relief can only be awarded on the property with the highest rateable value

Eligible ratepayers whose properties have a rateable value of £12,000 or less receive 100% relief from 1 April 2017, and those businesses with rateable values between £12,001 and £14,999 receive tapered relief reducing by 1% for every £30 of rateable value above £12,000. For example an eligible property with a rateable value of £13,500 will receive relief of 50%.

The threshold for the standard business rates multiplier will also increase from a rateable value of £18,000 to £51,000, meaning that bills for occupied properties with a rateable value below £51,000 will be based on the lower Small Business Non Domestic Rates multiplier of 0.466 in 2017/18.

Small business rates relief before April 2017

Properties with a rateable value of less than £6,000 receive relief of 100% off their rates from 1 October 2010. For properties with rateable values between £6,000 and £12,000 relief of between 99% and 1% is awarded, reducing by 1% for every £60 of rateable value above £6,000.

Charities

Registered charities which use premises for charitable purposes are generally entitled to 80% relief. This includes shops, as long as they sell goods that are mostly donated.

Where a property is owned or let to a charity and currently empty, zero rates apply as long as the next intended use is for the purposes of the charity.

Community amateur sports clubs

Sport clubs which are registered as community amateur sports clubs (CASC) with HMRC qualify for 80% relief.

Find more information on community amateur sports clubs on HMRC website external link.

Relief for not for profit organisations

Discretionary relief may be awarded to certain other non profit making bodies, for example sports clubs, social enterprises and community associations.

Retail, hospitality and leisure relief (2022 to 2023 and 2023 to 2024)

You may get 50% for 2022/23 and 75% for 2023/24 business rates relief, up to £110,000 per business, for occupied retail, hospitality and leisure properties.

Find more information on the retail, hospitality and leisure relief on GOV.UK external link.

your non-domestic reference number
the property which you are claiming for
that receiving the relief, your business will not exceed the cap of £110,000

Discretionary relief from business rates

Apply for discretionary relief from business rates to get 50% off your business rates bill, up to £15,000 per annum, per business.

To apply, your business must pay rates to Leeds City Council and be one of the following:

any business focused on delivering social or civic value
a social enterprise
a young business of up to 3 years
a day nursery

Examples of social or civic value include:

inspiring the next generation by working with schools or colleges
taking on apprentices
offering training to low paid staff to help them progress
offering work opportunities to local people with disabilities or health issues and/or those furthest away from the labour market
paying your staff the living wage
helping our local area to reduce its impact on the environment

Priority will be given to businesses with a rateable value between £15,000 to £51,000 which can demonstrate the need for financial aid and/or to businesses that agree to deliver a social value pledge within 12 months of receiving rates relief.

Who cannot apply

You cannot apply if your business is a multi-national company or if you have had other discounts on your 2020/23 business rates bill. This includes:

small business rate relief
rural rate relief
charitable rate relief
enterprise zone relief
hardship relief
retail discount
local newspaper relief
exempted buildings and empty buildings relief
transitional relief if your rates change by more than a certain amount at re-evaluation

How to apply

You can apply online for discretionary relief from business rates and will need:

proof of identity
a bank statement
your financial documents

Apply for discretionary relief from business rates

Contact us

Email

business.rates@leeds.gov.uk

Phone

0113 376 0359
(Monday to Friday, 9am and 1pm)

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